TWCOG LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC407385

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		48,586		54,765

			48,586		54,765
CURRENT ASSETS
Debtors	5	1,627,029		2,624,272
Cash at bank and in hand		377,414		1,973,635

		2,004,443		4,597,907
Creditors: Amounts Falling Due Within One Year	6	(473,909 )		(1,463,289 )

NET CURRENT ASSETS (LIABILITIES)			1,530,534		3,134,618

TOTAL ASSETS LESS CURRENT LIABILITIES			1,579,120		3,189,383

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,579,120		3,189,383

REPRESENTED BY:
Members drawings
Members' capital classified as a liability		480,065		480,065
Other amounts		1,364,927		1,937,002

			1,844,992		2,417,067

Equity
Members' other interests
Members' capital		(1,450,000)		-
Revaluation reserve		(4)		(3)
Other reserves		1,184,132		772,319

			(265,872)		772,316

			1,579,120		3,189,383

...CONTINUED

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TWCOG LLP

Balance Sheet (continued)

As At 31 March 2025

TOTAL MEMBERS' INTEREST
Members drawings	1,844,992	2,417,067
Members' other interests	(265,872)	772,316

	1,579,120	3,189,383

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr ANTHONY WAY

Designated Member

15th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TWCOG LLP is a limited liability partnership, incorporated in England & Wales, registered number OC407385 . The Registered Office is Vestry House, 21 Paradise Road, Richmond, England, TW9 1SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25
Fixtures & Fittings	20
Computer Equipment	20

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TWCOG LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was:

	2025	2024
Office and administration	2	3
Sales, marketing and distribution	2	4

	4	7

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	121,609	37,746	29,210	188,565
Additions	-	-	7,085	7,085

As at 31 March 2025	121,609	37,746	36,295	195,650

Depreciation
As at 1 April 2024	93,594	27,254	12,952	133,800
Provided during the period	7,004	2,098	4,162	13,264

As at 31 March 2025	100,598	29,352	17,114	147,064

Net Book Value
As at 31 March 2025	21,011	8,394	19,181	48,586

As at 1 April 2024	28,015	10,492	16,258	54,765

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	687,034	1,299,865
Prepayments and accrued income	280,000	459,259
VAT	1,657	312,684
Other taxes and social security	-	267,833
Net wages	-	36,812

	968,691	2,376,453
Due after more than one year
Other debtors	420,000	-
Other taxes and social security	238,338	247,819

	658,338	247,819

	1,627,029	2,624,272

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TWCOG LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	294,704	736,281
Bank loans and overdrafts	74,205	211,399
Other creditors	5,000	17,025
Accruals and deferred income	100,000	498,584

	473,909	1,463,289

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